The Tax Shelter

is part of the fiscal measures implemented and supported by the Belgian Federal State to support the development of the audiovisual industry in Belgium.

The Tax Shelter

The Tax Shelter mechanism has been in place in Belgium since 2003. It enables European audiovisual productions to be financed through investments made by private Belgian companies, which receive a tax incentive in return.

The funds raised under the Tax Shelter must be offset by spending on production, which must be made in Belgium.

Audiovisual productions that benefit from the Tax Shelter scheme must be accredited in advance as “European works”.

The maximum proportion of the film’s budget that can be covered by the Tax Shelter is 50%.

Funding amounts raised annually via the Tax Shelter are currently between 150 and 200 million euros.

To find out all you need to know about the Tax Shelter, visit